Which of the Following Is True with Regard to the Canadian

question 172

Multiple Choice

Which of the following is true with regard to the Canadian Copyright Act?

• A) The statute is a provincial statute with each province having its own unique statutes.
• B) The statute expressly provides that computer programs are not copyrightable.
• C) The statute provides for copyright protection only where the copyright is registered and the owner of copyright uses the following form of notice: © year of creation, name of creator.
• D) The statute provides that the employer owns copyright in a work created by the employee in the course of his employment, in the absence of any agreement to the contrary.
• E) Copyright is protected both by statute and in common law.

---

Definitions:

Direct Labor Hour

Direct labor hour refers to the time spent by workers directly involved in the production of goods or services.

Overhead Applied

A portion of overhead costs assigned to a particular cost object based on a predetermined rate.

Direct Labor Efficiency Variance

The difference between the budgeted amount of direct labor required to produce an output and the actual direct labor used.

Favorable

A term used in budgeting and finance to indicate results that are better than expected, such as lower costs or higher revenues.